Lesson 12

 

Dear Natsu,

 

Thank you for your twelfth message. My comments and corrections follow.

Sincerely,

Prof. Sue Garreis

 

 

Dear Professor Garreis,

Thank you for your reply and corrections of my English.

I will answer your questions and reply.

 

>Sumi massen. In last week's reply, I said we would talk about the Cash Flow Statement this week.

>I was wrong. We will talk about the Role of the CPA and the AICPA.

>That lesson is attached.

>I am sorry for the confusion.

 

→Never mind.

 

>Cats are my favorite animals. Right now one of my two cats is sleeping in my lap as I write this.

 

→Oh! I love cats, too! I think your cats love you!

I also have cats.

What is the name of your cat?

 

>Today I went to a major league professional baseball game.

>The Orioles are my favorite team. They won!

 

→Great!

 

>The team colors are orange and black. We wore orange shirts and black pants.

>This is the official Baltimore Oriole home page:

>http://baltimore.orioles.mlb.com/index.jsp?c_id=bal&tcid=mm_mlb_sitelist

 

→Thank you for telling me about that site.

Orange is the color to get energetic!

 

>Do you have a favorite sport that you like to play or watch?

 

→My favorite sport is volleyball. I don’t play, but I like to watch volleyball games on the TV.

 

 

Thank you for reading my email.

I’m waiting for your reply.

 

Sincerely　yours,

 

Natsu

 

<Homework>

 

1. The population of the United States is about 300,000,000 (three hundred million).

 

The exact number is in the blue box labeled U.S. Population.

There are about 500,000 (five hundred thousand) CPAs in the United States.

One of approximately 600 U.S. citizens is a CPA.  (300,000,000 divided by

500,000)

 

→OK!

 

A. What is the population of Japan?

 

→The population of Japan is about 130,000,000 (one hundred-thirty million)

 

>>Thank you.

 

B. Where did you find your answer?

 

→I found my answer on the web site:

http://www.stat.go.jp/data/jinsui/new.htm

 

>>Thank you.

 

C. How many CPAs are there in Japan?

 

→There are about 30,000 (thirty thousands) certified public accountants in

Japan.

 

>>Thank you.

 

D. Where did you find your answer?

 

→I found my answer on the web site:

http://www.hp.jicpa.or.jp/ippan/about/outline/

 

>>Thank you.

 

E. How many Japanese citizens are there per CPA?

 

→I’m sorry, I didn’t know. But I exerted myself to solve the problem.

 

>>The answer is the population divided by the number of CPAs.

 

>>130,000,000 people/30,000 CPAs = about four thousand three hundred (4,300) people per CPA.

 

2. Why is the citizen to CPA ratio higher in the US than in Japan?

 

→It is said that CPA tests of America is simpler than CPA tests of Japan.

 

>>I am not sure whose content is harder. I know for me the CPA tests in Japan would be impossible, since they are in Japanese.

 

>>The US needs more CPAs primarily to help individuals file their personal and business taxes. We are a self-reporting country.

 

>>The tax code is very complex. Most people cannot understand it. So a CPA helps people file their taxes correctly and on time.

 

3.  How is the U.S. system of licensing CPAs different from the Japanese system?

 

→Japan don’t need the examination requirement pass a two-day examination.

In Japan candidates do not need to meet the experience requirement before they pass the two-day examination.

 

>>I think that is a correct restatement.

>>Thank you.

 

4. How easy was this lesson for you?

The accounting was: Very hard

The English was: About right

Getting to and using the linked web pages was: Somewhat hard



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